United Breweries Limited ., In re
Date: October 23, 2018
Subject Matter
Amounts received in the nature of Brand Fee and reimbursement of expenses is a supply attracting 18% GST
Summary
a) The activity engaged in by the Appellant by way of granting the contracting brewing units the representational right to manufacture and supply beer bearing its brand name, in return for a consideration, is a supply of service as mandated in Sectio…
1. The appellant is registered under GST with GSTIN No. 29AAACU6Q53CIZH and is engaged in manufacture and supply of beer under various brand names. The appellant, apart from manufacturing beer on its own, also has an arrangement with contract brewing/bottling units (hereinafter referred to as the ‘CBU’) who make the brands of beer belonging to the appellant and supply such beer to mark…